BBooookk rreevviieeww Inside Arthur Andersen: shifting values, unexpected consequences SSuussaann EE.. SSqquuiirreess,, CCyynntthhiiaa JJ.. SSmmiitthh,, LLoorrnnaa MMccDDoouuggaallll aanndd WWiilllliiaamm RR.. YYeeaacckk FT Prentice Hall, Upper Saddle Creek, New Jersey, 2003, xvii and 185pp. Comprising 10 chapters, this book on the collapse of Arthur Andersen following the Enron debacle is authored by four former staff members of the firm, three of whom are described as "cultural experts" (p.xv). It seeks to provide an historical backdrop to the demise of Arthur Andersen tracing its trajectory "from staid auditor to aggressive consulting firm" (dust jacket) by reference to the notion of "shifting values". Its failure is described as an "American business tragedy" (p.23) which appears, on the surface at least, to downplay the importance of this once major international accounting firm. Somewhat galling to this reviewer is the constant reference by the authors to the "accounting industry" rather than to the accounting profession in which Arthur Andersen was a long-standing leader. Notwithstanding, the case study firm has not been subjected to any analysis within the context of the sociology of the professions literature, in general, and the professionalisation of accounting literature, in particular. At the time of its fall, Arthur Andersen
Book Review: Inside Arthur Andersen: shifting values, unexpected consequences
Abstract
BBooookk rreevviieeww Inside Arthur Andersen: shifting values, unexpected consequences SSuussaann EE.. SSqquuiirreess,, CCyynntthhiiaa JJ.. SSmmiitthh,, LLoorrnnaa MMccDDoouuggaallll aanndd WWiilllliiaamm RR.. YYeeaacckk FT Prentice Hall, Upper Saddle Creek, New Jersey, 2003, xvii and 185pp. Comprising 10 chapters, this book on the collapse of Arthur Andersen following the Enron debacle is authored by four former staff members of the firm, three of whom are described as "cultural experts" (p.xv). It seeks to provide an historical backdrop to the demise of Arthur Andersen tracing its trajectory "from staid auditor to aggressive consulting firm" (dust jacket) by reference to the notion of "shifting values". Its failure is described as an "American business tragedy" (p.23) which appears, on the surface at least, to downplay the importance of this once major international accounting firm. Somewhat galling to this reviewer is the constant reference by the authors to the "accounting industry" rather than to the accounting profession in which Arthur Andersen was a long-standing leader. Notwithstanding, the case study firm has not been subjected to any analysis within the context of the sociology of the professions literature, in general, and the professionalisation of accounting literature, in particular. At the time of its fall, Arthur AndersenPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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Book Review: Inside Arthur Andersen: shifting values, unexpected consequences
Carnegie,Garry D.
Follow Accounting History
, Volume 10 (3): 121
SAGE – Jul 1, 2005
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